Kerala High Court
M/S Swasthik Industries vs The State Tax Officer on 18 September, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
MONDAY, THE 18TH DAY OF SEPTEMBER 2023 / 27TH BHADRA, 1945
WP(C) NO. 30031 OF 2023
PETITIONER:
M/S. SWASTHIK INDUSTRIES,
NO.679/A, NANGELIPADY, PULLUVAZHY POST,
PERUMBAVOOR, ERNAKULAM, PIN - 683541.
REPRESENTED BY ITS AUTHORIZED SIGNATORY: VIVEK
BY ADV
SRI. JAIRAM V. MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
SQUAD NO.III, MATTANCHERY AT MINI CIVIL STATION,
ALUVA, ERNAKULAM DISTRICT, PIN - 683101.
2 THE JOINT COMMISSIONER (APPEALS),
STATE TAX COMPLEX, PERUMANOOR,
KOCHI, PIN - 682015.
BY ADV.
SMT. JASMINE M. M. - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP (C) NO. 30031 OF 2023
2
DINESH KUMAR SINGH, J.
--------------------------
WP(C) No.30031 of 2023
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Dated this the 18th day of September, 2023
JUDGMENT
1. The present writ petition under Article 226 of the
Constitution of India has been filed for the following reliefs;
i. to issue a writ of certiorari or any
other appropriate writ or order quashing
Exhibit P5 penalty order;
ii. to treat the offence as technical nature
and reduce the quantum of penalty
accordingly;
iii. to issue a writ of mandamus or any
other appropriate writ or order directing the
2nd respondent to accept Exhibit P6 appeal
filed manually on files of his office;
iv. to issue a writ of mandamus or any
other appropriate writ or order directing the
2nd respondent to hear and dispose of Exhibit
P6 appeal on merits within time limit to be
fixed by this Hon'ble Court;
v. to issue a writ of mandamus or any
other appropriate writ or order directing the
WP (C) NO. 30031 OF 2023
1st respondent not to encash the Bank
guarantee till such time a decision is not
taken as the appeal by the 2nd respondent.
And
vi. to pass such other orders as this
Hon'ble Court deems justified in the facts
and circumstances of the case.
2. Ms. M. M. Jasmine, Learned Government Pleader, submits
that the petitioner has two options regarding the grievance and in
respect of filing the appeal. First is that: the petitioner may
approach the concerned officer and get the reference number in
respect of the penalty order and file the appeal. The second
option is that: he may file the appeal against the penalty order by
depositing 20% of the tax and penalty demanded.
3. Learned Counsel for the petitioner submits that he will
approach the concerned officer within a weeks time to get the
reference number and after getting the reference number he will
file the appeal in accordance with law.
4. Considering the above submissions the present writ petition
is disposed of with liberty to the petitioner to approach the
WP (C) NO. 30031 OF 2023
officer concerned to get the reference of the order imposing
penalty and file the appeal thereafter within a period of fifteen
days which shall be considered and decided expeditiously.
Sd/-
DINESH KUMAR SINGH
JUDGE
Svn
WP (C) NO. 30031 OF 2023
APPENDIX OF WP(C) 30031/2023
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF INVOICE NO. SW1 HO/1679
DATED 10.12.2017
EXHIBIT P2 TRUE COPY OF INVOICE NO. SPPL HO/826
DATED 10.12.2017\
EXHIBIT P3 THE TRUE COPY OF INVOICE DATED
12.12.2017
EXHIBIT P4 THE TRUE COPY OF THE BANK GUARANTEE
DATED 20.12.2017
EXHIBIT P5 THE TRUE COPY OF THE PENALTY ORDER
PASSED BY 1ST RESPONDENT
EXHIBIT P6 THE TRUE COPY OF THE COMMUNICATION FROM
1ST RESPONDENT DATED 05.12.2022
EXHIBIT P7 THE TRUE COPY OF THE APPEAL FILED
BEFORE THE 1ST RESPONDENT
EXHIBIT P8 THE TRUE COPY OF THE COMMUNICATION OF
2ND RESPONDENT DATED 11.01.2023
